release of the new Law on accounting in December 2011, well before its entry into force - the case for the Russian practice is amazing.Usually, all the amendments we have what is called "under the Christmas tree" and view them in a hurry.And then this concern - more than a year to study accounting rules of the new constitution.
And the accountants are in a strange situation: they need to prepare reports for the last, 2012, when the Law 402-FZ has not acted, now, in 2013, when he was already being used.How does this affect the formation and composition of the financial statements?And what makes the organization of small business?
Now consider the structure of the annual financial statements for the normal commercial organization.It includes:
• balance sheet;
• the profit and loss account;
• annexes: report of changes in equity, statement of cash flows and notes.
However, since 2013 in the form №2 Law №402-FZ called the statement of income.In fact, the form of the Order № 66n is already in this report, as it contains data on revenues, expenditures, amount of earnings and comprehensive financial result.
However, despite the fact that this report has everything you need to know about the financial results, the Ministry of Finance for some reason insists in the composition and content of the financial statements 2012. This report form should include it as an income statement (ODF forshort).If the order is not updated №66n or accounting software developers will not change the name of the form, it is desirable to do it yourself.If this is not possible, it is necessary to submit the report with the same name.It's hard to imagine that someone raised a hand to punish it.And for what reason?
Traditionally every year, small businesses are worried: will they take the application to the reporting?Direct Order №66n from this does not exempt them.At the same time continues to operate Position on conducting accounting No. 34n, where indulgence is just there.It turns right Hamlet: "To hand over or rent - that is the question."
But instead of figuring out which of these regulations is more important, it is better to reconcile them with each other.Yes, in the 66th Order no resolution not to surrender application, but there are words that they reflect only the most important information about the financial condition of the company.Conclusion: if you have a regular turnover, enter in the application is likely to nothing.Yes, and check the correctness of your professional assessment, on which you have decided to refuse the application, strictly speaking, no one.It may be noted that small businesses have the right not to include the application of the financial statements.
Pleases another significant relief for small businesses.Simplification of forms included in the financial statements, greatly facilitated the life of entrepreneurs and accountants.In principle, it was declared a long time ago, and small businesses can do to develop a "light" form.But some organizations did not see much point in it, they arranged the conventional patterns.Those who were not averse to "facilitate" the form, simply not grown to such freedom, independent work frightens them.
example, in the "classical" balance sheet item "Capital and reserves" includes a number of indicators, which should be reflected separately.Here and share capital and additional paid and retained earnings.The "small" is not the balance of any transcripts: Complete line of "capital and reserves" and be done with it.
Familiar report on the financial results of the Ministry of Finance is also substantially cut.Under the knife went Interest receivable - they should reflect only the line "Other income".But interest expense officials left separately.It's clear why: even a small company it is necessary to see how much it cost the borrowed money.
This "sequestration" small businesses that need it, you can do on your own before, but since there were patterns of sin not to take advantage.
But not in vain always repeated: the firm can use a simplified form that are part of the financial statements, if need them.But this need is not obvious, since from the perspective of accountants small businesses, a lifetime filled the usual statements, the transition to the "lite" version - bother.Forms as an annex to strengthen the accounting policy, a string of "classical" statements add up, to get the results for the total rows of simplified forms.
